Italy tax residency rules for professionals moving abroad

Italian tax authorities may contest claims of foreign tax residency for professionals and entrepreneurs who move abroad. According to the Consolidated Law on Income Tax, an individual is considered a tax resident in Italy if they meet any one of three criteria: registration in the resident population registry for most of the tax period, having a domicile in Italy (the center of business and interests), or having habitual residence.

The concept of 'domicile' is heavily influenced by personal and family ties, including stable affective relationships and cohabitation. Additionally, physical presence in Italy for more than 183 days during a tax year (or 184 in leap years) triggers tax residency status.